Re: The last NEW ng. cars?

My original question was intended by context to be about the DRGW, but all the answers are interesting. It's especially interesting that the EBT was building cars into the 50's.
Like a lot of questions it really gets more complicated when you get into details (maybe more than it's worth). One question that is somewhat key to the answer is how did the various roads define "new". I have fragmentary evidence that the DRGW considered a bunch of ng. cars "new" from 1940 to as late as 1957 that were in fact rebuilds. But then many "new" cars and locomotives routinely recycle some proportion of used components, especially things like trucks, air brake equipmemt, couplers, and so on.
There were a bunch of accounting and tax rules governing this, and it had more to do with bean counting and taxes than reality.
Which is why I emphasized non-railroad shop builders, since they perhaps are more likely to be really "new" cars. But even those builders use some recycled parts.
But again, all the info is interesting.
JBW